![Mixed questions of facts and law ought to be filed before the first Appellate Authority and thereafter before Tribunal in Second Appeal: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/12/Mixed-questions-of-facts-law-Appellate-Authority-Second-Appeal-Madras-High-Court-Taxscan.jpeg "Mixed questions of facts and law ought to be filed before the first Appellate Authority and thereafter before Tribunal in Second Appeal: Madras HC [Read Order]")
Mixed questions of facts and law ought to be filed before the first Appellate Authority and thereafter before Tribunal in Second Appeal: Madras HC [Read Order]
The Madras high court while dismissing the appeal held that the mixed questions of facts and law ought to be filed before the first Appellate...
![No Deduction can be claimed if Bad Debt not written off: Madras High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/12/Deduction-Bad-Debt-Madras-High-Court-Taxscan.jpg "No Deduction can be claimed if Bad Debt not written off: Madras High Court [Read Judgment]")
![Madras High Court directs Customs Dept. to Refund of EDD amount within 4 weeks with 6% Interest Rate [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/12/Madras-High-Court-Customs-Dept-refund-of-EDD-amount-interest-rate-EDD-Taxscan.jpg "Madras High Court directs Customs Dept. to Refund of EDD amount within 4 weeks with 6% Interest Rate [Read Order]")
![Business Expenditure in form of Postage, Courier and Stationery Charges couldn’t be disallowed: Madras High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/12/Business-Expenditure-Postage-Courier-Stationery-Charges-Madras-High-Court-Taxscan.jpg "Business Expenditure in form of Postage, Courier and Stationery Charges couldn’t be disallowed: Madras High Court [Read Judgment]")
Prematurely pronouncing on issues of comparables, TP Adjustments and methods for making TP adjustments definitely curtails the discretion of the Assessing Authorities: Delhi High court
The Delhi High court held that the prematurely pronouncing on issues of comparables, TP Adjustments and methods for making TP adjustments definitely curtails the discretion of the Assessing...
Customs Duty applicable on Re-export of Imported Goods beyond the period of 12 months: Madras High Court [Read Judgment]
The Madras High Court held that custom duty is applicable on Re-export of imported goods, which are exported beyond the period of 12 months. The issue for consideration was that whether the goods...
![Customs Duty applicable on Re-export of Imported Goods beyond the period of 12 months: Madras High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/11/Customs-Duty-Re-export-Imported-Goods-Madras-High-Court-Taxscan.jpg "Customs Duty applicable on Re-export of Imported Goods beyond the period of 12 months: Madras High Court [Read Judgment]")
Payment for Acquisition of Leasehold Rights over an Immovable Property is not Rental Income, No TDS applicable: Madras High Court [Read Judgment]
The Madras High Court while following its earlier decision held that the payment for the acquisition of leasehold rights over immovable property is not rental income, hence not liable for deduction...
![Payment for Acquisition of Leasehold Rights over an Immovable Property is not Rental Income, No TDS applicable: Madras High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/11/Payment-for-Acquisition-Leasehold-Rights-Immovable-Property-t-Rental-Income-TDS-Madras-High-Court-Taxscan.jpg "Payment for Acquisition of Leasehold Rights over an Immovable Property is not Rental Income, No TDS applicable: Madras High Court [Read Judgment]")
Person bearing Excise Duty, not leviable in law is entitled to claim refund subject to limitation prescribed in Section 11B: Madras HC [Read Judgment]
The Madras High court while dismissing the appeal held that the person who has borne the incidence of Excise Duty, which was not leviable in law is entitled to claim refund of the same, subject to...
![Person bearing Excise Duty, not leviable in law is entitled to claim refund subject to limitation prescribed in Section 11B: Madras HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/11/Excise-Duty-law-claim-refund-Section-11B-Madras-High-Court-Taxscan.jpeg "Person bearing Excise Duty, not leviable in law is entitled to claim refund subject to limitation prescribed in Section 11B: Madras HC [Read Judgment]")
Madras HC directs AO to determine borrowed funds were used for advancing loans to Subsidiary Company or Surplus Funds of Company were diverted [Read Judgment]
The Madras High Court directed the Assessing Officer to determine whether borrowed funds used for advancing loans to Subsidiary Company or Surplus Funds of Company were diverted. The Revenue has...
![Madras HC directs AO to determine borrowed funds were used for advancing loans to Subsidiary Company or Surplus Funds of Company were diverted [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/10/Madras-High-court-directs-AO-determine-borrowed-funds-advancing-loans-Subsidiary-Company-Surplus-Funds-Company-Taxscan.jpeg "Madras HC directs AO to determine borrowed funds were used for advancing loans to Subsidiary Company or Surplus Funds of Company were diverted [Read Judgment]")
Sutherland Global not entitled to Education Cess, SHEC and Krishi Kalyan Cess against Output GST Tax Liability: Madras High Court [Read Judgment]
The Madras High Court held that the assessee, Sutherland Global is not entitled to Education Cess (EC), Secondary and Higher Education Cess (SHEC), and Krishi Kalyan Cess (KKC) against the Output GST...
![Sutherland Global not entitled to Education Cess, SHEC and Krishi Kalyan Cess against Output GST Tax Liability: Madras High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/10/Sutherland-Global-Education-Cess-SHEC-Krishi-Kalyan-Cess-Output-GST-Tax-Liability-GST-Madras-High-Court-Taxscan.jpg "Sutherland Global not entitled to Education Cess, SHEC and Krishi Kalyan Cess against Output GST Tax Liability: Madras High Court [Read Judgment]")
Filing of Form No.62 for Third Assessment Year is not required to allow Assessee to carry forward Losses: Madras HC [Read Judgment]
The Madras High Court held that the non-filing of prescribed Form No.62 for the third Assessment Year is not required to allow the Assessee to carry forward losses under Section 72A of the Income...
![Filing of Form No.62 for Third Assessment Year is not required to allow Assessee to carry forward Losses: Madras HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/08/Lotte-India-Madras-High-Court-Form-No.jpg "Filing of Form No.62 for Third Assessment Year is not required to allow Assessee to carry forward Losses: Madras HC [Read Judgment]")